SHRI ARUN SHARMA Vs. COMMISSIONER OF CUSTOMER, NEW

JUDGEMENT

(1.) The appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals) where by the Gold of foreign origin was ordered to be confiscated and a penalty of Rs.15,000/ - was imposed under Section 112 of the Customs Act.

(2.) Brief facts of the case are that appellant was working in 5 Star Hotel as From Office Cashier. During the search of the Guest locker No. 21 in Hotel Obaroi New Delhi, keys of which ware recovered from the appellants, seven pieces of foreign marked gold of 24 carat purely valued at Rs.1,16,208/ - and 2 pieces of foreign marked gold coins of 21 carat of purity valued at Rs.3,569/ -. A gold pendent was recovered from the locker number 21. Along with this gold, foreign currency was also recovered from the locker. A show cause notice was issued to the appellant and the adjudicating authority confiscated the gold and imposed the penalty of Rs.20,000/ - under Section 112 of Customs Act. The appellant filed an appeal and the Commissioner (Appeals) upheld the order of confiscation and reduced the penalty to Rs.15,000/ -.

(3.) Heard both sides.